Admission Requirements

In addition to the general university requirements, the following regulations shall apply to the admission of students into the department.

i) Two ‘A’ level passes in Economics or Accounting and an additional subsidiary subject. Candidates are expected to possess five credits at SSCE/GCE ‘O’ Level or their equivalent in subjects which include English Language, Mathematics and Economics. Results at ‘O’ level and ‘A’ level must be attained at not more than two sittings or

ii) A National Diploma Certificate from approved universities or colleges of technology of Polytechnics with a grade not lower than merit. In addition, the applicant must possess five credits at SSCE/GCE ‘O’ level or its equivalent in subjects which includes English language, Mathematics, and Economics

iii) Any credential approved by the senate of the University.
a) UME Five ‘O’ level credits including English language, Mathematics, Economics and any two other relevant subjects from any Government approved examining body e.g. WAEC, NECO and NABTEB


Structure to include period of formal studies in the University; industrial training, planned visits and projects.

The B. Sc. Accounting programme is structured as follows:

i) A four-year programme for UME entrants
ii) A three-year program for Direct entrants

At the end of the third year programme, students are permitted to undergo a three months Industrial training in various industries. The purpose is to enable them acquire practical orientation/exposure in area that bear direct relevance to accounting theory and practice.


1. A four-year programme of course shall be provided leading to the degree of Bachelor of Science to be denoted by the letter B.Sc. which may be awarded with Honours or as a Pass Degree in Accounting.

2. Instruction in the department shall be by courses and students will be required to take an approved combination of courses in the University approved by Senate, or the recommendation to the departmental Board, as may be determined from time to time.

3. Courses shall be evaluated in terms of course units. One course unit shall be defined as one lecture contact hour per week, while three course units shall be defined as 3 lecture contact hour per week.

4. There shall be four levels of courses; numbered 111 – 199, 211 – 399 ands 411 – 499. course numbers shall be prefixed by a three-character programme/subject code. Determination of the class of degree shall be based on performance at all levels.The courses are currently numbered 111 – 499 under the four-year Degree programme systems.

5. To earn a degree, all core courses must be taken and passed.

6. Every course shall be examined during the semester in which it is offered and candidates will be credited with those courses in which they have passed.

7. Continuous assessment shall be regarded as part of course examinations, but marks scored through continuous assessment shall not constitute more than 30% of the full marks for the course.

8. The approved period of study for the award of the degree shall not be less than 6 semesters for direct entry students and 8 semesters for UME students.

9. (i) The cumulative (CGPA) Grade Point Average System shall be used for determination of Class of Degree.
(ii) The CGPA of candidates will be determined by the sum of the weighted grade point divided by the total units of all courses registered for, passed or failed.
(iii) Only the weighted average system shall be used in determining the grade point average.
(iv) No student whose grade point average is below 1.0 shall be awarded a degree.

10. A student shall normally be required to withdraw from the department if he fails to achieve 1.0 CGPA after two consecutive years.

11. The list of successful candidates for the degree shall be published with the following classifications: First Class Honours, Second Class Honours (Upper and Lower Divisions). Third Class Honours and Pass.

12. All Undergraduate courses shall be full time.